Nettle Co. uses process costing to account for the production of rubber balls. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Equivalent units have been calculated to be 17,700 units for materials and 17,500 units for conversion costs. Beginning inventory consisted of $7,000 in materials and $21,875 in conversion costs. April costs were $41,200 for materials and $67,375 for conversion costs. Ending inventory still in process was 7,000 units (100% complete for materials, 50% for conversion). The equivalent cost per unit for conversion costs using the FIFO method would be: